(a) This subpart is arranged in sections as follows: General...................................... 36.301 and
36.302.Plant Specific Operations Expenses:
General.................................. 36.310.
Network Support/General Support Expenses-- 36.311.
Accounts 6110 and 6120 (Class B
Telephone Companies); Accounts 6112,
6113, 6114, 6121, 6122, 6123, and 6124
(Class A Telephone Companies).
Central Office Expenses--Accounts 6210, 36.321
6220, 6230 (Class B Telephone
Companies); Accounts 6211, 6212, 6220,
6231, and 6232 (Class A Telephone
Companies).
Information Origination/Termination 36.331.
Expenses--Account 6310 (Class B
Telephone Companies); Accounts 6311,
6341, 6351, and 6362 (Class A Telephone
Companies).
Cable and Wire Facilities Expenses-- 36.341.
Account 6410 (Class B Telephone
Companies); Accounts 6411, 6421, 6422,
6423, 6424, 6426, 6431, and 6441 (Class
A Telephone Companies).Plant Nonspecific Operations Expenses:
General.................................. 36.351.
Other Property Plant and Equipment 36.352.
Expenses--Account 6510 (Class B
Telephone Companies); Accounts 6511 and
6512 (Class A Telephone Companies).
Network Operations Expenses--Account 6530 36.353.
(Class B Telephone Companies); Accounts
6531, 6532, 6533, 6534, and 6535 (Class
A Telephone Companies).
Access Expenses--Account 6540............ 36.354.
Depreciation and Amortization Expenses-- 36.361.
Account 6560.Customer Operations Expenses:
General.................................. 36.371.
Marketing--Account 6610 (Class B 36.372.
Telephone Companies); Accounts 6611 and
6613 (Class A Telephone Companies).
Services--Account 6620................... 36.373.
Telephone Operator Services.............. 36.374.
Published Directory Listing.............. 36.375.
All Other................................ 36.376.
Category 1--Local Bus. Office Expense.... 36.377.
Category 2--Customer Services (Revenue 36.378.
Accounting).
Message Processing Expense............... 36.379.
Other Billing and Collecting Expense..... 36.380.
Carrier Access Charge Billing and 36.381.
Collecting Expense.
Category 3--All other Customer Service 36.382.
Expense.Corporate Operations Expenses:
General.................................. 36.391.
General and Administrative Expenses-- 36.392.
Account 6720.
Operating Taxes--Account 7200 (Class B 36.411 and
Telephone Companies); Accounts 7210, 36.412.
7220, 7230, 7240, and 7250 (Class A
Telephone Companies).
Equal Access Expenses.................... 36.421.
[69 FR 12551, Mar. 17, 2004]